IRS' Easement Fraud Penalties Require Trial, 5th Circ. Told

By Kat Lucero · March 16, 2026, 4:31 PM EDT

The Internal Revenue Service violated the Seventh Amendment by imposing civil fraud penalties without a jury first reviewing them, a partnership told the Fifth Circuit, arguing the penalties' common-law roots allow...

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Case Information

Case Title

Norcave Properties v. IRS

Case Number

25-30542

Court

Appellate - 5th Circuit

Nature of Suit

2870 Tax Suits (Tax from DC)

Date Filed

September 26, 2025